This paper reviews the literature that explores the drivers and effects of financial secrecy on emerging economies. It shows that most of the research on financial secrecy has been focused on issues of tax avoidance, neglecting the problems of institutional arbitrage that go beyond taxation issues. The paper discusses the limits of the institutionalist paradigm that treats businesses solely as rule-takers and calls for more attention to business agency...
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2020/08/03
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Documento de trabalho sobre pesquisa de políticas
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WPS9348
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1
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1
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2020/08/03
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Disclosed
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Hide and Protect : A Role of Global Financial Secrecy in Shaping Domestic Institutions
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financial secrecy
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